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How well is debt managed by nonprofits? 非营利组织对债务的管理有多好?
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1993-01-01 DOI: 10.1002/nml.4130030403
H P Tuckman, C F Chang

Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax-filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.

非营利组织为什么会积累债务,他们欠了多少债务,以及他们所借的资金是否被有效地利用,人们对这些问题知之甚少。本文将区分生产性债务、问题债务和递延债务。利用1986年美国114,726个纳税慈善非营利组织的数据库代表,研究了非营利组织债务的普遍性以及这种债务与非营利组织财务健康之间的关系。分析发现,超过70%的非营利组织持有债务,这些债务的分布高度集中,债务和杠杆水平随资产规模和活动类型而变化。杠杆和绝对债务水平较高的非营利组织在财务上比那些杠杆和绝对债务水平较低的非营利组织更健康。虽然分析没有确定财务状况较强的非营利组织是否更有能力借款,但结果支持非营利部门借款具有经济效率的观点。
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引用次数: 13
A guide to journal articles on strategic management in nonprofit organizations, 1977 to 1992. 非营利组织战略管理期刊文章指南,1977年至1992年。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1993-01-01 DOI: 10.1002/nml.4130040206
M M Stone, W Crittenden

This article is a guide to over a hundred journal articles on strategic management in nonprofit organizations, published from 1977 to 1992 in nineteen leading general management or nonprofit journals. The guide provides brief summaries of articles, organized into widely accepted strategic management topic areas and research categories. The article indicates areas where substantial foundations of knowledge exist and where such bases are lacking. It distinguishes between works on general nonprofit management and those on empirical research.

这篇文章是关于非营利组织战略管理的一百多篇期刊文章的指南,这些文章从1977年到1992年发表在19个主要的一般管理或非营利期刊上。该指南提供了文章的简要摘要,组织成广泛接受的战略管理主题领域和研究类别。文章指出了存在实质性知识基础的领域和缺乏这种基础的领域。它区分了一般非营利组织管理工作和实证研究工作。
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引用次数: 38
The double-edged sword of social service contracting: public accountability versus nonprofit autonomy. 社会服务合同的双刃剑:公共责任与非营利组织的自主权。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1993-01-01 DOI: 10.1002/nml.4130030404
J M Ferris

The increased role of government contracts in the funding of nonprofits has heightened tensions as governments seek accountability and nonprofits seek to preserve autonomy. Considering both sides of the contract market this article suggests that the threat of government funding is exaggerated. Nonprofits are attractive contractor options because of their experience and trustworthiness. Governments should recognize that excessive intrusions limit the advantages of the nonprofit sector. At the same time, nonprofits should be conscious of the implications of public funding, just as they must be of other sources of funding.

政府合同在资助非营利组织方面的作用越来越大,这加剧了政府寻求问责制和非营利组织寻求保持自主权的紧张关系。考虑到合同市场的双方,本文认为政府资助的威胁被夸大了。非营利组织是有吸引力的承包商选择,因为它们经验丰富,值得信赖。政府应该认识到,过度的干预限制了非营利部门的优势。与此同时,非营利组织应该意识到公共资金的影响,就像他们必须意识到其他资金来源一样。
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引用次数: 65
The supply of volunteer labor: the case of hospitals. 志愿劳动力的供给:以医院为例。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1993-01-01 DOI: 10.1002/nml.4130040104
N Wolff, B A Weisbrod, E J Bird

Little is known about the labor market for volunteers, but even less is known about the supply of volunteers to particular industries. This article examines the supply of volunteer labor to one industry, hospitals, and the choices that volunteers make among hospitals with different ownership attributes. Survey data of volunteers at four hospitals located in Madison, Wisconsin, are used to estimate the importance of a number of factors influencing people's willingness to volunteer at hospitals. We found that job opportunities in the labor market and tax rates affect the supply of volunteers. We also found that volunteers are not indifferent to the type of hospital at which they volunteer; a federal government hospital, a nonprofit state-owned teaching hospital, and other nonprofit hospitals were not perfect substitutes in the eyes of individual volunteers in our study.

人们对志愿者的劳动力市场知之甚少,但对特定行业的志愿者供应情况就更不了解了。本文考察了志愿劳动力对医院这一行业的供给,以及志愿者在不同所有制属性的医院中的选择。对位于威斯康星州麦迪逊市的四家医院的志愿者的调查数据被用来估计影响人们在医院做志愿者意愿的一些因素的重要性。我们发现劳动力市场的工作机会和税率影响志愿者的供给。我们还发现,志愿者对他们志愿服务的医院类型并不漠不关心;在我们的研究中,一个联邦政府医院、一个非营利性的国有教学医院和其他非营利性医院在志愿者个体的眼中并不是完全替代的。
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引用次数: 47
Volunteers' motivations: a functional strategy for the recruitment, placement, and retention of volunteers. 志工动机:志工招募、安置与留用的功能策略。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020403
E G Clary, M Snyder, R Ridge

A psychological strategy for understanding the motivational underpinnings of volunteerism is described. In a presentation that merges the theoretical interests of researchers with the practical interests of volunteer administrators, six different motivational functions served by volunteerism are identified, and an inventory designed to measure these motivations is presented. The implications of this functional approach for the recruitment, placement, and retention of volunteers are then elaborated. Finally, recommendations are provided for volunteer administrators who seek to increase the number of people who volunteer and to improve their human resource management.

本文描述了一种理解志愿服务的动机基础的心理学策略。在一个融合了研究人员的理论利益和志愿者管理者的实际利益的演讲中,确定了志愿服务的六种不同的激励功能,并提出了一个旨在衡量这些动机的清单。然后阐述了这种职能方法对征聘、安置和保留志愿人员的影响。最后,为希望增加志愿人员数量和改善其人力资源管理的志愿管理人员提供了建议。
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引用次数: 411
Coping by nonprofit organizations during the Reagan years. 里根执政时期非营利组织的应对方式。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020405
S F Liebschutz

Contrary to expectations that a divested federal role would lead to the demise of nonprofit agencies, the relationship between nonprofit and government sectors in New York at the end of the 1980s was stronger than ever. This article presents longitudinal data for six nonprofit agencies in Rochester, New York, to demonstrate "management by groping along" during the Reagan years, behavior that resulted in increased reliance on state and local governments for funds and programs and in different ways of doing business.

与被剥夺联邦职能将导致非营利机构消亡的预期相反,在20世纪80年代末,纽约非营利机构和政府部门之间的关系比以往任何时候都要紧密。本文展示了纽约州罗切斯特市6家非营利机构的纵向数据,以证明里根执政时期的“摸索式管理”,这种行为导致越来越依赖州和地方政府的资金和项目,并以不同的方式开展业务。
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引用次数: 53
Moral responsibilities of trustees: some first thoughts. 受托人的道德责任:一些初步的想法。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020404
D H Smith

The role of a trustee is unclear to most people, including many trustees. The author proposes a view of trustees as persons who have public responsibility for private or independent provision of a public good. This is a moral definition of trusteeship; without trusteeship a pluralist society would be in trouble. The author argues that trustees should be constrained by fiduciary duties, the common good, an interpretative responsibility, and some procedural norms.

大多数人,包括许多受托人,都不清楚受托人的角色。作者建议将受托人视为对私人或独立提供公共物品负有公共责任的人。这是对托管的道德定义;没有托管制度,一个多元化的社会就会陷入困境。作者认为受托人应该受到信义义务、共同利益、解释性责任和一些程序规范的约束。
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引用次数: 10
Toward an understanding of the international nonprofit sector: the Johns Hopkins Comparative Nonprofit Sector Project. 对国际非营利部门的理解:约翰霍普金斯比较非营利部门项目。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020310
L M Salamon, H K Anheier
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引用次数: 41
Administrators of volunteer services: their needs for training and research. 志愿者服务的管理者:他们对培训和研究的需求。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020306
J L Brudney

Despite the importance of volunteer administrators to nonprofit and many government organizations, little systematic research has been focused on these officials. Using a large national survey of volunteer practitioners conducted in 1989-1990, this article examines empirically several hypotheses concerning organizational support to meet administrator needs for continuing education. Using the survey responses, the article also elaborates the subjects recommended by the administrators for treatment in a basic seminar in volunteer management, in an advanced seminar, and in further research.

尽管志愿管理者对非营利组织和许多政府组织很重要,但很少有系统的研究关注这些官员。本文利用1989-1990年对全国志愿从业人员进行的一项大型调查,从经验上检验了有关组织支持以满足管理人员继续教育需求的几个假设。根据调查问卷的反馈,本文还详细阐述了志愿者管理基础研讨会、高级研讨会和进一步研究中管理者推荐的主题。
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引用次数: 13
Effective boards: how executive directors define and develop them. 有效的董事会:执行董事如何定义和发展它们。
IF 2.8 3区 管理学 Q2 Business, Management and Accounting Pub Date : 1992-01-01 DOI: 10.1002/nml.4130020307
K B Fletcher

There is growing recognition in the nonprofit field that the executive director has a key role in determining whether the board of directors will function effectively. To aid executives in this vital role, two recent studies defined a "good board" from the point of view of two samples of executive directors of community agencies, then sought factors related to board performance as measured by this definition. In interviews, executives whose boards scored higher than their peers on this performance measurement related how they work with their boards in such areas as recruitment of new members, financial management, fundraising, and leadership development.

在非营利领域,越来越多的人认识到,执行董事在决定董事会是否有效运作方面起着关键作用。为了帮助高管发挥这一重要作用,最近的两项研究从两个社区机构执行董事样本的角度定义了一个“好的董事会”,然后寻找与该定义衡量的董事会绩效相关的因素。在采访中,董事会得分高于同行的高管们谈到了他们如何在招聘新成员、财务管理、筹款和领导力发展等领域与董事会合作。
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引用次数: 57
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